IL HB3111

Motor carriers, as defined in Section 18c-1104 of the Vehicle Code, that sell tangible personal property to purchasers for use or consumption in addition to rendering service as a motor carrier are classified as engaged in a profession or service occupation as a motor carrier, not in the business of selling tangible personal property.

These motor carriers are not required to remit retailers' occupation taxes measured by their receipts from engaging in such profession or service occupation, including receipts from both services and tangible personal property combined.

The exemption applies across four tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act.

The bill becomes effective immediately upon becoming law.